Tax, Estate, and Lifetime Planning for Minors |
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| Includes CD-ROM |
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| 5430463 |
| Carmina Y. D'Aversa |
| 2006 |
| 1-59031-683-5 |
| 384 |
| 7 x 10 Paperback + CD-ROM |
| Section of Real Property, Trust and Estate Law, General Practice, Solo and Small Firm Division |
| Children and the Law, Disability Law, Estate Planning, Family Law, Taxation |
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| $139.95 (Regular) |
| $119.95 (General Practice, Solo and Small Firm Division) ABA Members, Log in now to receive this discount! |
| $119.95 (Section of Real Property, Trust and Estate Law) ABA Members, Log in now to receive this discount! |
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Buy any of these related resources with Tax, Estate, and Lifetime Planning for Minors and save 20% on each book!
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Numerous and often complicated issues are involved in estate planning for minor children, including taxation, education funding, insurance, and disability of a minor or a minor's caregiver. Tax, Estate, and Lifetime Planning for Minors focuses exclusively on the pertinent issues facing adults when planning for younger family members. Combining core legal concepts with practical wisdom, it is a handy desk reference not only for the seasoned practitioner but for the general or novice practitioner handling his or her first estate plan.
Tax, Estate, and Lifetime Planning for Minors brings together the knowledge and insights of fourteen experienced practitioners and law professors, including Jon J. Gallo, Christopher P. Cline, E. Paul Van Horn, Nancy E. Shurtz, Aen Walker Webster, Naomi R. Cahn and Cynthia L. Barrett. The book begins with a clearly written overview of pertinent Federal transfer and income tax principles. A separate chapter is dedicated to the increasingly significant death and gift taxes that may be imposed by the states. Subsequent chapters cover other important elements in planning for younger family members, including:- Selection of life insurance policies and irrevocable life insurance trusts
- Funding education costs
- Planning options for the daily care of a minor in the event of a caregiver's incapacity
- Special needs trusts and planning for the disabled minor
- Transfer of retirement benefits to minors
- Special considerations for children born of assisted reproductive technologies
Relevant chapters categorize current state laws with the use of easy-to-read informational charts, whether covering state-by-state tax regimes, state-specific daily child care options for incapacitated caregivers, or state adopted provisions of the Uniform Transfers or Gifts to Minors Acts. Tax, Estate, and Lifetime Planning for Minors also examines the most significant non-tax considerations required when testamentary planning involves minor children.
This deskbook is written especially for the practitioner, and its discussion of the law is illustrated with helpful Practice Notes, sample language, and detailed notes and citations. The appendices include sample forms and disclaimers, tables, a Website resource listing, a client questionnaire, and drafting examples. The book's forms are also contained on an accompanying CD-ROM.
Includes an update on the Tax Increase Prevention and Reconcilation Act of 2006 and the Pension Protection Act of 2006
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